Sale of milk quota
Language: English Series: Times ; 24 November 1995, 41(1)Publication details: 1995Subject(s): Summary: "Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3144-65 (Browse shelf(Opens below)) | 1 | Available | 35563-1001 |
"Wase (Inspector of Taxes) v Bourke" ChD 22 November 1995, following cessation of his dairy farming business, the sale by a farmer of his milk quota some months after the sale of his dairy herd, did not attract retirement relief from capital gains tax.